Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 157 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.29 租約 （續） 為確定增量借款利率，本集團應： ‧ 在可能的情況下，以承租人最 近收到的融資為起點，並進行 調整以反映融資條件自融資後 的變化； ‧ 對於近期未獲得第三方融資持 有的租賃，採用以無風險利率 為起點的累加法，並按照租賃 的信用風險進行調整；及 ‧ 針對租賃做出特定調整，如租 賃期、國家、貨幣及抵押。 如果承租人可以使用可觀察到的攤 銷貸款利率（通過最近的融資或市 場數據），其租賃情況與租賃的付款 情況相似，則集團實體將以該利率 為起點來確定增量借款利率。 租賃付款額在本金和財務成本之間 進行分攤。財務成本在租賃期內計 入損益，以按照固定的週期性利率 對各期間負債餘額計算利息。 資產使用權按成本計量，包括： ‧ 租賃負債的初始計量金額； ‧ 在租賃期開始日或之前支付的 租賃付款額扣除收到的租賃激 勵； ‧ 初始直接費用；以及 ‧ 復原成本。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.29 Leases (continued) To determine the incremental borrowing rate, the Group: • where possible, uses recent third-party financing received by the individual lessee as a starting point, adjusted to reflect changes in financing conditions since third party financing was received; • uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the landlord, which does not have recent third party financing; and • makes adjustments specific to the lease, e.g. term, country, currency and security. If a readily observable amortising loan rate is available to the individual lessee (through recent financing or market data) which has a similar payment profile to the lease, then the group entities use that rate as a starting point to determine the incremental borrowing rate. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Right-of-use assets are measured at cost comprising the following: • the amount of the initial measurement of lease liability; • any lease payments made at or before the commencement date less any lease incentives received; • any initial direct costs; and • restoration costs.